This document analyzes the working capital of Company A and Company B. Company A has current assets of $100 and current liabilities of $90, giving it a working capital percentage of 111% and absolute working capital of $10. Company B has current assets of $30 and current liabilities of $20, giving it a working capital percentage of 150% and absolute working capital of $10. The conclusion is that while Company B appears financially healthier based on percentages, the absolute working capital numbers show both companies are equally attractive to investors.